Provisions relating to reassessment proceedings - Specified ...

Authorities for Reassessment and Reopening Cases Specified u/ss 148, 148A, and 151 of Income Tax Act.

February 4, 2023

Notes Income Tax

Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval u/s 148 & 148A shall be the PCIT/CCIT (ii) In case of re-opening of case shall be shall be the PCCIT/CCIT/PDGIT/DGIT as per section 151. Also, for determining specified authorith any extended period u/s 149 shall be excluded for issuance of notice u/s 148.

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Provisions relating to reassessment proceedings - Specified ...

Authorities for Reassessment and Reopening Cases Specified u/ss 148, 148A, and 151 of Income Tax Act.

February 4, 2023

Notes Income Tax

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